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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 697

Audits; determination of bureau

Official textlegislature.maine.gov

The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151 .

Last amended: PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). PL 2021, c. 181, Pt. C, §6 (AMD).

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In this chapter (40 sections)
  1. 674 · Forms
  2. 675 · Application
  3. 676 · Duty of municipal assessor
  4. 677 · Homestead exemptions; approval; refusal; hearings
  5. 678 · Lien imposed on property of person claiming exemption although…
  6. 681 · Definitions
  7. 682 · Permanent residency; factual determination by assessor
  8. 683 · Exemption of homesteads
  9. 684 · Forms; application
  10. 685 · Duty of assessor; reimbursement by State
  11. 686 · Denial of homestead exemption; appeals
  12. 687 · Supplemental assessment
  13. 688 · Effect of determination of residence
  14. 689 · Audits; determinations of bureau
  15. 691 · Definitions; exemption limitations
  16. 692 · Exemption of business equipment
  17. 693 · Forms; reporting
  18. 694 · Duty of assessor; reimbursement by State
  19. 695 · Denial of exemption; appeals
  20. 696 · Supplemental assessment
  21. 697 · Audits; determination of bureau
  22. 698 · Appeals
  23. 699 · Legislative findings; intent
  24. 700 · Reimbursement for state-mandated costs
  25. 700-A · Additional municipal compensation
  26. 700-B · Adjustments to revenue
  27. 701 · Rules for assessment
  28. 701-A · Just value defined
  29. 702 · Assessors' liability
  30. 703 · Select board to act as assessors
  31. 704 · Delinquent assessors; violation
  32. 705 · County commissioners may appoint assessors; procedure
  33. 706 · Taxpayers to list property, notice, penalty, verification
  34. 706-A · Taxpayers to list property; notice; penalty; verification
  35. 707 · Exempt property; inventory required
  36. 708 · Assessors to value real estate and personal property
  37. 708-A · Certification of valuation lists
  38. 709 · Assessment and commitment
  39. 709-A · Primary assessing areas; assessment and commitment
  40. 709-B · Extension of commitment time limit for 1977
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